The Revenue had challenged the rejection of three comparable companies viz. Accentia Technologies Limited, Eclerx Services Limited and TCS E-Serve Ltd., which were identified by the AO/TPO for the purpose of ALP determination of the international transaction. The issue was covered by the order of the coordinate bench of ITAT in Assessee’s own case for other AYs. 2009-10 and 2010-11, wherein the aforementioned comparable companies were rejected prima facie on the ground of being functionally different from that of the Assessee company. In case of TCS it was also observed that TCS is in a different league as it owns huge intangible assets and has the Tata brand. (AY. 2011-12)